(Also called mini-job or " 450 - euro - job " ) A marginal employment is under German social security law employment relationship, valid for the given social security and subsequently also pay income tax on specifics. A slight employment relationship is either at a low absolute level of pay before ( low-paid employment ) or at an employment relationship of short duration ( short-term employment ). A slight employment relationship for the employee social security contributions, with the exception of the compulsory pension insurance in low-paid employment. An exemption from the compulsory pension insurance is possible. Also in the income tax law, there are special features. The income limit at slightly paid employment ( minimum threshold ) was raised in Germany on 1 January 2013 from 400 euros to 450 euros.
In March 2009, Germany had about 4.9 million exclusively part-time employees. There were 2.25 million marginally employed in part-time job, along or around 7.15 million marginally employed. In February 2012, the total number rose to around 7.45 million ( see statistics).
- 3.1 flat tax
- 3.2 payroll tax to individual taxation features
- 3.3 tax reduction or deduction of special expenses for households
Social Security Law
Part-time employees are insured, but - with some exceptions - insurance prepaid, in the statutory health, care and unemployment insurance. In the variant of low-paid employment ( " 450 - euro - job ") is the marginal employment ratio after the force since January 1, 2013 legal pension insurance, but the employee has the opportunity to be exempted at the request of the insurance obligation. Slight activities as short-term jobs are not pension insurance.
The income limit corresponds to the authoritative for free family insurance income limit, which is also at € 450.00. So the MiniJobber falls - if he does not have another relevant income has - through the inclusion of such employment is not from the family insurance out.
Employers need minor employment (such as other employment ) Report of Social Security. For the reporting procedure, the mini-job center is responsible, who is based at the German Pension Insurance for Miners underground lake. In addition, employees must also be reported in accident insurance.
A low-paid employment is available according to § 8 para 1 No. 1 SGB IV, if the wages from this employment is an income limit of € 450 per month on a regular basis (until 2012: € 400) does not exceed. The weekly working hours and the number of monthly work assignments are irrelevant. If a person has two or more low-paid employment and the remuneration thereof is more than the income limit, so none of these activities is negligible. Practice them side of insurable employment in minor employment from, so this can not be combined with the result that these two jobs is subject only to the flat-rate fees. However, any other minor employment leads to compulsory insurance.
Wages are all running or non-recurring income from employment, regardless of whether a legal claim to the revenues is the name under which or in what form they are made and whether they are obtained directly from the employment or in connection with it. Pay components that are used for deferred compensation under the Act for the improvement of occupational pensions in favor of an occupational pension scheme are not attributable to the labor remuneration, insofar as they do not exceed 4% of the earnings ceiling of the public scheme ( § 3 No. 63 of the Income Tax Act ). Tax-free allowances and the Income Tax Act 26 referred to in § 3, no tax-exempt income are not considered wages.
To determine the regular pay, at the time of taking up employment in a forward-looking consideration the salary of a time year shall be based on taking account of one-off payments such as Christmas and holiday pay, or if the employment relationship is shorter its duration. The monthly fee for this period may, on average, do not exceed the income limit of 450 € per month. With year-round employment, a maximum of € 5,400 per year. Compliance with the income limit must be checked at each change in the ratios is permanent. Exceeds the regular salary when re- examination, the income limit, it shall from the date of passing of compulsory insurance in the social one. This also applies whenever the income limit is exceeded by receiving a further marginal employment. Times of the past remain exempt from insurance ( § 8 section 2 SGB IV).
Contributions to the mini-job center
The employer of a low-paid workers has to wear in addition to certain levies contributions to the statutory pension insurance and health insurance, even though the employee is not have health insurance in this employment. The employer's contribution rates are to be borne in
The amount of employer contributions to be borne:
- 0.7 % levy U1 ( reimbursement of expenses for continued pay in case of illness ) after the expenses Compensation Act ( § 1 para 1 )
- 0.14% levy U2 ( reimbursement of expenses, maternity and employment prohibitions during pregnancy) after the expenses Compensation Act ( § 1 para 2)
- 0.15% levy U3 ( insolvency benefit contributions ) after the Third Book of the Social Code ( § 358 to § 362 SGB III)
Excluding the lump-sum tax of 2% added (see bullet tax law ) the employer shall in addition to the wage spend 30.99 % of salary. In addition, an individual contribution to the competent accident insurance.
For households that employ low wage domestic help, the following charges apply
- 5% of the statutory health insurance ( § 249b sentence 2 SGB V) ( does not apply to private health insured mini -jobbers ) and
- 5% of the statutory pension insurance ( § 172 para 3 of the SGB VI )
- 0.7 % levy U1
- 0.14% levy U2
- 1.6% unit contribution to the statutory accident insurance
Along with the flat tax of 2% of the amount over and above the wage expense of the private household 14.44 %. The insolvency fund levy does not apply ( § 358 para 1 at the end of SGB III).
For the " household " as an employer, the so-called household check - procedure applies. The contributions of the past half year, each fed by the Federal Miners January 15 and July 15. (Only ) the household check stay for the question of whether the household check method can be applied, gratuities not included, that are not granted in money; concerning, for example, free board and lodging. If non-cash compensation in addition to the cash payments granted to non-cash compensation subject to payroll tax deduction according to general rules, possibly after tax class VI.
Pension Legal peculiarities
Minor employment can be governed by § 6Vorlage: 1b can set 2 free by written request to the employer from compulsory insurance in the statutory pension insurance SGB VI § / Maintenance / buzer para. The waiver can not be explained only as a unit for the past and at several minor employment and is binding for the duration of employment. The employer must report the application of the mini-job headquarters. Contradict this not the application within one month of the notification, the application for exemption is approved. A separate certificate of exemption is not granted.
Who deserves on 31 December 2012 between € 400.01 and € 450 and, therefore, was to compulsory insurance under the law in force at that time, can not be exempted from compulsory pension insurance in this employment until 31 December 2014 unless the regular fee falls below € 400.01. ( § 231Vorlage: § / Maintenance / buzer para 9 SGB VI)
People who've been slightly busy on 31 December 2012 and were rentenversicherung free by the law applicable at the time, continue to be exempt from insurance, as long as the income limit of 400 € is not exceeded, at the latest until the end of this employment. You can waive by written notice to the employer to the insurance freedom. ( § 230Vorlage: § / Maintenance / buzer section 8 SGB VI)
When the proportion of pensionable mini-jobs with an employment start from January 1, 2013 on June 30, 2013 22.6 percent of the mini -jobbers in the commercial sector and 21 percent of mini -jobbers were employed pension insurance in private households. More than three-quarters of the employees had had thus rid themselves of compulsory pension insurance.
Not insured pension MiniJobber acquire through the employment neither claims to a retirement or disability pension or rehabilitation services to the pension scheme. However, the effect by the employer despite assurances freedom to be paid pro rata pension amounts that a pension which has been acquired by other entitlement facts, 76b because of increases in earnings points under § SGB VI fails slightly higher.
After the Reich Insurance Code ( RVO) of 1911 were temporary services in the health and disability insurance remained free. Later, there were limits on the insurance freedom of temporary jobs of up to three or two months and performed continuously or at regular recurrence services with an average fee of up to 15 Reichsmark weekly or at a higher fee of up to one fifth of the total income or, after pension reform of 1957, of side jobs with a monthly salary of up to one eighth of the earnings ceiling of the pension scheme.
The concept of marginal employment was introduced with the creation of SGB IV on July 1, 1977. Short-term employment of up to three months duration were defined as minor, the de minimis limit in monthly salary was set at one-fifth of the monthly reference. On 1 January 1979, the maximum duration has been reduced during short-term occupations at two months, reduced on January 1, 1981, the income limit to one-sixth of the variable or one-sixth of the total income and also introduced a limit on the working week to less than 15 hours.
Neither employers nor employees paid contributions to the statutory social security if the income was below the " minimum threshold ". Therefore, no claim against the Social Security arose for the employees. Underneath the slightly higher " low income limit" paid only by employers ' social contributions. Several minor employment were aggregated, so then those limits have been exceeded and existed no more marginal employment.
1981 was the social-liberal government to abolish the insurance freedom of marginal employment generally in order to counteract loss of revenue for social security and part-time area, especially women to improve the social protection of workers. Especially after newspaper publisher and charities had protested the de minimis limit of the monthly charge to 390 DM, following a decision of the Arbitration Committee, maintained the insurance freedom, but as of 1 January 1982 set. This eliminated the automatic adjustment to the overall wage developments.
Later, the monthly income limit insignificance was aligned with the reference value, and this time set to one-seventh of the reference value ( 1996 = 590 DM -West, 500 DM -East).
From 1 April 1999, the minimum threshold was oriented again no longer on the subject to annual reference, but was static and uniform set for West and East Germany to DM 630 and 325 €.
Low-paid occupations were still subject to social security. However, it was introduced that the employer lump sum to take social security contributions in the amount of 10% for health insurance and 12% for pension insurance and had remitted. Was also introduced the option of employees to waive the insurance freedom in the pension system.
The social security and tax-exempt minor activities that were exercised addition of insurable employment as a part-time job, fell away.
April 1, 2003
The right of minor employment was changed with Hartz II with effect from 1 April 2003 again. The minimum income limit was raised to 400 € and eliminated the limit on less than 15 hours per week. The exercise of a low-paid employment in addition to a main insurable employment was possible again.
Has now been introduced to the glide zone for employment with a salary between € 400.01 and € 800, also called Midi- job. In the sliding zone of the employee's contribution to social security increases with the amount of the fee gradually until it reaches the full height at 800 €. The employer pays the difference to the total contribution.
The health insurance contribution to be borne by the employer has been increased from 10 % to 11 %.
Marginal employment in private households has now been introduced in accordance with § 8 SGB IV The contribution rates of the employer to be worn contributions to health insurance and pensions were reduced by households at 5% each. The insolvency benefit contributions was not charged.
July 1, 2006
The health insurance contribution was increased to 13%, the contribution to the pension allowance of 12 to 15%.
January 1, 2013
By the law to changes in the marginal employment, the income limit was raised for low-paid employment from 400 € to 450 € from 1 January 2013. At the same time this mini-jobs were insurance in the statutory pension insurance system but the option was created to opt out. In addition, the insurance liberty is slight employment remained unchanged. The income limit of the sliding zone (Midi- job ) was also raised from 800 € to 850 €.
Who was busy already slightly on 31 December 2012, remains in accordance with § 230 para 8 SGB VI in this employment pension insurance free as long as the salary does not exceed € 400. As previously may waive the insurance freedom in the pension system these workers.
Employees who were subject to social insurance with a remuneration from employment in height between € 400.01 and € 450 on 31 December 2012, remain, and as long as the wages continue lies in that span, for reasons of prior rights even after the increase in the Geringfügigkeitsgrenze in this employment insurance principle, at the latest until 31 December 2014., you have the opportunity to get a release earlier in all branches of social security by compulsory insurance. If the prerequisites for a family insurance in health insurance met, but eliminates the compulsory insurance in health insurance immediately. The income limit for the free family insurance rose by 1 January 2013 also at 450 €.
A short-term employment pursuant to § 8 para 1 No. 2 SGB IV is when the employment due to their nature ( eg seasonal work) or is contractually limited within a calendar year to a maximum of two months or 50 working days, unless the work is performed professionally and exceed their pay € 450 (until 31 December 2012: € 400) a month.
From the two-month period will only be assumed if the employment is exercised at least five days a week. In employment by regularly less than five days a week is considered in the assessment for the period of 50 working days.
The activity must not be carried out professionally, if the return is more than 450 € (until 31 December 2012: € 400) is located. Occupation default, a job will be exercised if it is not of minor economic importance for the person under consideration. No professional activity occurs when the employment is exercised only occasionally.
Job Fair is a short-term employment
- Of unemployment benefit recipients
- Of ALG II recipients ( Hartz IV recipients )
- In addition to the parental leave
- Next to unpaid leave.
Not professionally is a short-term employment
- Of workers, in addition exert a short-term employment
- Of persons who have pursued a never -employment
- Of students
- By (former) students in the period between leaving school and entry certificates
- Addition of self-employment.
In a short-term employment are basically no social afford to, but the allocations U1, U2 and insolvency benefit contributions are to be paid. In addition, the pay is taxable, either a lump sum or as indicated on the tax card.
In assessing whether social freedom is, all short-term employment in a calendar year are counted. If it is decided within a short-term employment to exceed the time limits in the future, such employment is social security contributions not only from exceeding the time limit, but as of the Decision. If therefore repealed the 50-day time limit after 40 worked days, so come into effect on the 41st day, a social obligation. A settlement with a simultaneously applied under certain circumstances low-paid employment does not occur.
Employment law aspects
For MiniJobber the same rules apply as for 'normal' working conditions. After Entgeltfortzahlungsgesetz the MiniJobber is entitled to continued payment of wages in case of illness and holiday pay. And also in the employment protection makes the law for a minor employment no difference. The Federal Holidays Act is applicable to marginal jobs and governs the leave entitlement. Under the provisions of the Maternity Protection Act and women enjoy in mini-jobs maternity leave. Private employers should note that damage caused by the mini -jobbers in its activities within the home, the household help under certain circumstances can not or only partially be held liable. Because, as with all other employment conditions, the principles of the limitation of liability of the employee for job-related activities apply.
A ruling by the Federal Labour Court close the tax laws and regulations rolling of the flat tax on the workers is not sufficient.
The remuneration of a minor job is not tax-free. Taxation is either a flat rate or by the individual wage tax deduction features.
Since April 2003, the employer may at a low-paid employment or in minor employment in a private household, the income tax including the solidarity surcharge and church tax levy with a flat tax rate. In this case, the salary the employee is no longer tax collected. The income from the mini-job then also not subject to progression.
The flat tax rate is 2% of earnings ( § 40a para 2 Income Tax Act), if 5 % or 15 % pension contributions pursuant to § 168 Section 1 No. 1b or 1c SGB VI ( " marginal employment insurance " ) or § 172 ( " employees versicherungsfrei minor" ) to be paid paragraph 3 or 3a SGB VI, otherwise 20% ( § 40a para 2a ITA).
For a short-term marginal employment, the employer 1 ITA may also waive the individual wage tax collection and raise the income tax flat rate of 25 % of earnings plus solidarity surcharge and church tax, if under the provisions of § 40a para. Prerequisite is a period of employment of not more than 18 consecutive days, an average wage of up to 62 euros per day and an average maximum of 12 euros per hour.
Payroll tax to individual taxation features
If employer and employee agree, the payroll tax deduction may be made even after the individual wage tax deduction features.
Tax credit or deduction of special expenses for households
The employer of a minor employment in a private household can according to § 35a, Section 1 of the Income Tax Act for such employment 20% of expenses ( wages and taxes ), make a maximum € 510 per year claimed as tax reduction. If it is at the mini-job in the household exclusively to child care, even up to 4,000 € from taxable income deductible (§ 10 Section 1 No. 5 ITA ).
In March 2009, the Federal Employment Agency in Germany numbered about 4.9 million exclusively part-time employees; this number has (ie roughly since the implementation of the Hartz IV law ) has hardly changed since the end of 2005. In addition, approximately 2.25 million marginal workers came in March 2009 as a side job. Women are more represented at the marginally employed than men; depending on the region are up to two-thirds of the low-paid women.
Overall, the statistics of the Federal Employment Agency in February 2012 has 7.45 million slightly from employees.
Criticism and reform proposals
In a statement issued by the business-oriented Bertelsmann Foundation 2010 Study highlights that the German social security and tax system by treating the mini jobs primarily promotes the Zuverdienermodell with low zuverdienender wife. For this reason the transformation of the de minimis threshold in a non-transferable personal allowance has the same amount requested as a result of this study.
The 68th German Jurists dealt in September 2010 under the heading " atypical employment " with the tax law privileging of marginal employment and demanded its abolition. Already the appraiser Raymond Walter man as well as the speakers demanded this before noting that the marginal employment zurückdränge the normal working conditions. This has also meant that there was insufficient claims for pensions in the public scheme would arise. From this arises a serious poverty in old age.
New criticism of the state subsidy of mini-jobs was loud in March 2014 after the release of data from the Institute for Labour Market and Occupational Research.
Marginal employment in Austria
An employment shall be considered in Austria to be minor if the proper fee € 395.31 (as of 1 January 2014) in the month does not exceed. This value is adjusted annually.
Marginal workers are (only ) insured against accidents, but can be good voluntary health and pension insurance. Since the accident insurance contributions payable by the employer, this means for the workers, that on the payslip the net wage equal to the gross wage.
Once a worker exceeds by several service conditions the de minimis limit, it is full insurance, so it is compulsorily insured in the health and pension insurance. Is the employee registered as workers, the amount of taxes is 18.2 %, as an employee covered 18.07 % of the gross salary in taxes. However, a mixture of employment contracts is possible. In contrast to the German system of merit is not imputed to the entire year, but individually for each month, so that one has to pay taxes every month in which you exceeded the limit, even if you take a 12 - below the annual sum of the monthly minimum income limit remains.
Marginal employment in Switzerland
In Switzerland, an employment shall be considered as negligible if the date of wage per worker ratio 2,300 CHF per calendar year does not exceed (as of 1 January 2011). This value is reviewed periodically and may be adjusted.
For minor employment no insurance premiums must be paid, unless the employee requests a login. Generally excluded from the exemption from insurance activities are in private households as well as dance and theater producers, orchestras, phonographic and audiovisual producers, radio and television, as well as schools in the artistic field. In these cases, basically insurance premiums to be paid.
To simplify the application of marginal employment in private households, the Swiss social security ( AHV) has introduced a simplified registration procedure for employment in a private household.
Marginal employment in Belgium
In Belgium there is no insurance free mini-jobs as in Germany or something similar. In Belgium there are legally guaranteed minimum wages and statutory compulsory insurance for each employee and self-employed. But since not everyone wants to accept full-time employment, there is the rule that any employment with at least 13 hours per week must be insured at the minimum wage or higher. In this way gets in Belgium each person to be covered by statutory social security.
To prevent " moonlighting " or illegal employment in private households and small businesses drives are available for services in these sectors so-called " services and household checks ." These checks can acquire each person in the statutory health insurance in order to pass them on to employees in the home or small businesses. These checks currently cost € 6.80 and can be taken in any business and every government agency in Belgium to a value of 5.00 € in payment. With payment by these checks all taxes and social security contributions are paid, and both the employer and the employee are completely in the legal field. The delivery of the checks is not limited.
Placement of marginal employment
For the placement of marginal employment different channels are used. Classic routes are the tender through classified ads ( for example, national newspapers and so-called commuter newspapers) as well as word of mouth. Increasing importance for providing gain also online classified ads portals as well as specialized Internet portals for teaching mini-jobs.